CFR 27-44.61-2013 Alcohol,tobacco products and firearms. Part44:Exportation of tobacco products and cigarette papers and tubes, without payment of tax, or with drawback of tax. Section44.61:Removals, withdrawals, and shipments authorized.
(a) Tobacco products and cigarette papers and tubes may be removed from a factory or from an export warehouse, and cigars may be withdrawn from a customs bonded warehouse, without payment of tax for direct exportation or for delivery for subsequent exportation, in accordance with the provisions of this part.
CFR 27-44.61-2013 history
2013CFR 27-44.61-2013 Alcohol,tobacco products and firearms. Part44:Exportation of tobacco products and cigarette papers and tubes, without payment of tax, or with drawback of tax. Section44.61:Removals, withdrawals, and shipments authorized.